Mauritius (MU)
Indian Ocean island state with bilingual English-French administration, strong financial services, occupation permits, premium visa options, beaches, private healthcare and a high-trust but paperwork-heavy expat environment.
Leaving Mauritius
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: serve written notice to landlord per your lease. Notify international school of withdrawal (typically one full term advance). Contact NPF to request your contribution statement and understand benefit entitlements. 2 months before: notify employer formally of departure date. Confirm Occupation Permit/work permit cancellation will be handled by employer with PIA/EDB/Ministry of Labour. Contact MRA to confirm no outstanding tax obligations. Cancel private health insurance with 30-day notice. Arrange cyclone/storm-rated international health cover for the transition period if departing during November–April. 1 month before: cancel CEB, CWA, and internet/broadband contracts (30-day notice). Notify bank of departure and update contact details. Cancel mobile postpaid plan if needed; retain one SIM for OTPs. Arrange pool service and A/C servicing per lease requirements before move-out. 2 weeks before: photograph apartment and pool/garden thoroughly with dated video. Settle all outstanding CEB/CWA and condominium fees. Agree deposit return date and method with landlord in writing. Final week: conduct joint move-out inspection. Return all keys and access cards. Confirm landlord has signed off on pool/A/C compliance. Get written deposit return confirmation. Transfer remaining MUR balances via MCB/SBM SWIFT or Wise. After departure: monitor bank account for NPF correspondence. File final MRA income tax return if required (by September 30 of the following tax year).
Deregistration
Mauritius has no formal mandatory municipal address deregistration system for departing foreign residents. Required departure steps: (1) Passport and Immigration Authority (PIA): if you hold an Occupation Permit (OP), Resident Permit, or Premium Visa, notify PIA (passport.govmu.org) of your departure and formally cancel or allow to lapse your permit. Occupation Permit holders who leave permanently before the permit expires should surrender it — failure to cancel properly can affect future Mauritius work permit applications. Your employer must notify the Economic Development Board (EDB) that your OP-linked employment has ended. (2) Work permit cancellation: your employer must notify the Ministry of Labour, Human Resource Development and Training of your employment end to formally close out your work permit. (3) MRA (Mauritius Revenue Authority, mra.mu): if you were registered as a taxpayer with a TAN (Tax Account Number), notify MRA of your departure and cessation of income. (4) Company deregistration: if you operated a company registered with the Registrar of Companies, commence formal dissolution or transfer before leaving — inactive companies generate annual return obligations. (5) Employer documentation: obtain your final payslip, NPF (National Pension Fund) contribution records, and a leaving letter confirming your employment period.
Tax clearance
MRA (Mauritius Revenue Authority, mra.mu) administers income tax in Mauritius at a flat rate of 15% on net income. Key departure obligations: (1) Tax residency: you are a Mauritius tax resident if you spent 183+ days in Mauritius in the tax year (July 1–June 30). Residents are taxed on worldwide income; non-residents on Mauritius-source income only. (2) Final income tax return: file for the tax year of departure. Mauritius tax year runs from 1 July to 30 June; returns are normally filed by the following 30 September. Contact MRA for guidance on early filing if departing before September. (3) Tax clearance certificate: MRA issues a tax clearance certificate confirming no outstanding obligations — useful for property sales, company dissolution, and some immigration purposes. Apply at your nearest MRA Service Centre (Ehram Court or Les Cascades in Port Louis, or regional offices). (4) PAYE employees: income tax is withheld at source by your employer — request your final PAYE deduction statement from HR. (5) Business closure: if VAT-registered, file a final VAT return and deregister with MRA before leaving. (6) Mauritius has a network of double-taxation treaties with approximately 45 countries — check whether your home country has a DTA with Mauritius for planning purposes. (7) The Global Business sector (GBC) has separate regulations — if you held a GBC-related occupation, consult a Mauritius tax professional.
Pension portability
Mauritius operates a mandatory pension system through the NPF (National Pension Fund, npf.mu) for private sector employees and the National Savings Fund (NSF): (1) NPF contributions: both employer and employee contribute to the NPF. Employee contribution is 3% of basic salary; employer contributes 6% (NPF) and 2.5% (NSF). (2) NPF benefits: NPF provides an old-age pension, retirement allowance, and invalidity benefit. To qualify for a monthly pension from NPF on reaching retirement age, you need a minimum qualifying contribution period. (3) Withdrawal on departure: contact NPF (npf.mu) before leaving to request your NPF contribution record and understand your eligibility for benefits or refund on permanent departure. The rules depend on your contribution period and age. (4) Basic Retirement Pension (BRP): the universal state pension paid at age 60 to all Mauritians and permanent residents is not applicable to temporary permit holders. (5) Occupational pension funds: many multinationals and international organisations in Mauritius offer their own pension plans — contact your employer's HR or pension administrator for portability options on departure. (6) Mauritius has limited bilateral social security agreements with most Western countries — NPF contributions generally cannot be credited toward a home-country pension. Contact NPF headquarters at 10th Floor, Sicom Tower, Wall Street, Ebene for your contribution statement.
Health insurance
Mauritius has a public healthcare system accessible to all residents. Employer-sponsored private health insurance is the norm for expatriates: (1) Employer group health insurance: ends on your last working day or at month end per your employer's policy — confirm the exact end date with HR. (2) Private international health insurance (Allianz Care, Cigna, April, local providers such as Anglo-Mauritius Assurance, Swan): cancel with the required notice period (typically 30 days). Request a certificate of coverage for continuity documentation. (3) Arrange international or home-country health insurance before your Mauritius cover lapses. Note: cyclone season runs from November to April — ensure your travel cover includes storm-related disruption during this period if your departure falls in it. (4) Medical records: request copies from your GP or hospital (Wellkin Hospital, Clinique Darné, Apollo Bramwell Hospital). English-language records are standard in Mauritius. Allow 5–10 working days. (5) Prescription medications: collect a 90-day supply for essential medications.
Bank account
Major Mauritian banks include MCB (Mauritius Commercial Bank), SBM (State Bank of Mauritius), AfrAsia Bank, and HSBC Mauritius. Mauritius Rupee (MUR) is the local currency: (1) Keep accounts open for 2–3 months after departure to receive: NPF correspondence, final salary, rental deposit return, and any tax refunds. (2) International transfers: Mauritius has no significant capital controls for individuals — SWIFT transfers from MCB, SBM, and AfrAsia are straightforward. Wise is effective for MUR to foreign currency transfers. (3) Update your bank contact details (email, international mobile) before cancelling your Mauritian SIM — bank OTPs require your registered number. (4) Close accounts you will not maintain in person before departure. SBM and MCB allow some account management online but full closure typically requires branch attendance or power of attorney. (5) Foreign Currency accounts: AfrAsia and MCB offer USD/EUR accounts popular with international residents — these can be maintained as non-resident accounts with updated KYC.
Utilities
Mauritian utility providers: (1) Electricity — CEB (Central Electricity Board, ceb.mu): cancel your account online at ceb.mu or in person at a CEB office. Request a final meter reading on your move-out day. Any security deposit is refunded after final bill settlement. Prepaid meter balances: request a refund or confirmation of zero balance. (2) Water — CWA (Central Water Authority, cwa.mu): cancel at your local CWA office. Request a final meter reading. (3) Internet/telecommunications — My.T (Mauritius Telecom, my.t), Emtel, Chilli Fibre: check your contract for notice periods (30 days is standard). Return rented routers. Get a cancellation confirmation number. (4) Mobile phone — My.T (Orange), Emtel, MTML (Mahanagar Telephone Mauritius): cancel postpaid plans at a store; prepaid can lapse. Retain one SIM for bank OTPs during the transition. (5) LPG gas: return cylinders to your dealer and recover the deposit. (6) Condominium/property management fees: settle all outstanding maintenance and management fees before handing over keys — Mauritius condominium landlords routinely condition deposit return on fee clearance. (7) Swimming pool maintenance and air conditioning servicing: many expat rental leases include tenant responsibility for pool and A/C servicing — confirm compliance with these contractual conditions before move-out inspection.
Rental contract
Mauritius rental agreements are governed by contract-specific terms — there is no comprehensive Residential Tenancies Act setting standardised notice periods. Practical departure rules: (1) Notice period: determined by your lease. Most expat-grade leases in Grand Baie, Tamarin, Flic en Flac, Beau Bassin, or Moka specify 1–3 months written notice. Monthly arrangements typically require 1 month. (2) Written notice: send in writing (email with read confirmation; keep records). (3) Move-out inspection: conduct jointly with the landlord or property manager. Photograph and video every room, appliance, and the exterior — including the pool (if applicable), garden, and A/C units. Many Mauritius leases include specific handover conditions for pool servicing, pest control, and appliance servicing — review these before the inspection. (4) Deposit return: typically 1–2 months rent in MUR. No statutory return deadline — negotiate the return date and method in writing before handing over keys. International bank transfer of the deposit should be confirmed in advance. (5) Outstanding utility bills: settle all CEB and CWA accounts before handover — landlords routinely condition deposit return on utility clearance. Get written confirmation of settled utilities from CEB and CWA.
Leaving the Country
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